Pr. Commisshtak v. M/S K.l.a. Fo

ITA-167-2023 ( O&M) Page 1 of 2 136 IN THE HIGH COURT OF PUNJABCHANDIGARH AND HARYANA AT ITA-167-2023 (O&M)Date of Decision: 03.10.2024 PR. COMMISSHTAK . . . . Appellant Vs. M/S K.L.A. FO . . . . Respondent **** CORAM: HHON’BLE MR. JUSTICE SANJEON’BLE MR. JUSTICE SANJAEV PRAKASH SHARMA Y VASHISTH **** Present: Mnfor the appellant/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Counsel for the appellant submits that in teGovernment of India, Ministry of Finance, Department of Revenue, CentralBoard obearing No.9/2024, the monetarylimits fof Direct Taxes dated 17.09.2024 r filing of the appeals by the department before the ITAT, HighCourt and SLPs before the Supreme Court has been enhanced and theCirculard following steps have been takenwith the No.5/2024 has been amended an purpose to manage litigations: O&M) r3. Monetary limits given in egard to filing appeal/SLP shall beincluding those relating to TDS/TCS u1961 with exceptions as per paras 3.5/2024 dated 15.03.2024, where the dshall be taken on merits, without regarparagraph 2 above with applicable to all cases nder the Income-tax Act, 1 and 3.2 of Circular No ecision to appeal/file SLP d to the tax effect and the monetary limits.” 2.The modifications have come into effect from the date of issuance ofCircular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to befiled before the Supreme Court, High Court and Tribunal and also apply tothe appCourt, High Court and Tribunal,which heals pending before the Supreme ave been directed to be withdrawn. Circular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to befiled before the Supreme Court, High Court and Tribunal and also apply tothe appCourt, High Court and Tribunal,which heals pending before the Supreme ave been directed to be withdrawn. 3.In view of aforesaid Circular No.09/2024 dated 17.09.2024, as the case doesnot fall within the exception clause of Circular No.5/2024, learned counselprays fonot fall within the exception clause of Circular No.5/2024, learned counselprays fo 4.Accordivswithdrawwithdraw 5.All pendsed as withdrawn accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE October 03, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No